https://www.taxtmi.com/caselaws?id=347917 The court granted interim relief to the petitioner, an exporter, allowing duty-free imports under the Advance Authorization Scheme for pre-GST export orders, exempting them from the additional IGST payment post 1st July 2017. The Customs Department argued for mandatory IGST post-GST, while the Ministry of Commerce remained relatively silent. The court acknowledged the petitioner's financial strain and working capital blockage, requiring an affidavit and verification for duty-free imports. The judgment emphasized the exporter's inability to pass on extra costs to overseas buyers, setting a final hearing to address broader legal aspects. en-us Mon, 11 Sep 2017 00:00:00 +0530 Fri, 10 Nov 2017 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347917 The court granted interim relief to the petitioner, an exporter, allowing duty-free imports under the Advance Authorization Scheme for pre-GST export orders, exempting them from the additional IGST payment post 1st July 2017. The Customs Department argued for mandatory IGST post-GST, while the Ministry of Commerce remained relatively silent. The court acknowledged the petitioner's financial strain and working capital blockage, requiring an affidavit and verification for duty-free imports. The judgment emphasized the exporter's inability to pass on extra costs to overseas buyers, setting a final hearing to address broader legal aspects. Case-Laws GST Mon, 11 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347917